Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Almeida, M. G. de. & Paiva, I. C. de S. (2022). Audit committees and its effect on environmental, social, and governance disclosure. In Rocha, A., Bordel, B., Penalvo, F. G., and Gonçalves, R. (Ed.), 2022 17th Iberian Conference on Information Systems and Technologies (CISTI). Madrid: IEEE.
Exportar Referência (IEEE) 
M. G. Almeida and I. C. Paiva,  "Audit committees and its effect on environmental, social, and governance disclosure", in 2022 17th Iberian Conf. on Information Systems and Technologies (CISTI), Rocha, A., Bordel, B., Penalvo, F. G., and Gonçalves, R., Ed., Madrid, IEEE, 2022
Exportar BibTeX 
@inproceedings{almeida2022_1714842993502,
	author = "Almeida, M. G. de. and Paiva, I. C. de S.",
	title = "Audit committees and its effect on environmental, social, and governance disclosure",
	booktitle = "2022 17th Iberian Conference on Information Systems and Technologies (CISTI)",
	year = "2022",
	editor = "Rocha, A., Bordel, B., Penalvo, F. G., and Gonçalves, R.",
	volume = "",
	number = "",
	series = "",
	doi = "10.23919/CISTI54924.2022.9820167",
	publisher = "IEEE",
	address = "Madrid",
	organization = "",
	url = "https://ieeexplore.ieee.org/xpl/conhome/9819948/proceeding"
}
Exportar RIS 
TY  - CPAPER
TI  - Audit committees and its effect on environmental, social, and governance disclosure
T2  - 2022 17th Iberian Conference on Information Systems and Technologies (CISTI)
AU  - Almeida, M. G. de.
AU  - Paiva, I. C. de S.
PY  - 2022
SN  - 2166-0727
DO  - 10.23919/CISTI54924.2022.9820167
CY  - Madrid
UR  - https://ieeexplore.ieee.org/xpl/conhome/9819948/proceeding
AB  - This paper analyzes the link between independent board members on audit committees (AC) and specific information attributes of environmental, social, and governance (ESG) disclosures. Our results reveal a positive association of the audit committees and the quality of voluntary ESG reporting, which results in greater comprehensiveness and relevance. These findings extend the academic debate concerning the role of independent directors on sustainability policies. Moreover, given the importance of ESG information in capital markets and its potential benefits for firms, this evidence may help regulators and owners to implement adequate corporate governance mechanisms.
ER  -